Firm integration performance: accounting and finance, marketing, logistics, and supply chain performance

Abstract

The firm performance is one of how the management of the company may fulfil the responsibilities of the parties to achieve the vision and mission of the firm. Thus, the objective of the study is to analyse the integration of accounting and finance, marketing, logistic, and supply chain performance in the organization. The data obtained from the annual reports of 132 companies listed on the Colombo Stock Exchange (CSE) include companies with data for AFP, MP, and LSCP based on a cluster sampling approach. As per the longitudinal study, data were gathered from the financial years 2015-2019 were used in this research. The study offers the results of an initial quantitative investigation on the scope of integration. The integration performance was evaluated using an ROE-based analysis in this study. The results of the study indicate that accounting and finance, marketing, logistic, and supply chain management are positively correlated with each other using the Pearson correlation and regression analysis showed that the independent variables, in reality, have a significant effect on the dependent variable. Other relevant aspects should be investigated in future research, as well as the interaction between internal and external integration. Furthermore, investigations should look into the best order for integrating business procedures.